多元化民营企业集团财务管控研究

发布时间：2018-04-17 10:27

本文选题：多元化 + 民营企业集团　；参考：《中央民族大学》2017年硕士论文

【摘要】：改革开放以来,中国民营企业经济取得了突飞猛进的发展,在我国经济中的份量与日俱增,成为我国国民经济中的不可或缺的部分,在促进地区经济发展、技术革新、增加就业、增加税收和环境保护等方面越来越起到不可或缺的作用。我国正大力发展民营经济。民营企业集团是民营经济中最亮丽的色彩。2016年民营企业五百强榜单显示,五百强营业收入都超过了百亿,这说明我国的民营企业集团规模已经提高到一个新的层次,民营企业集团的经济实力大大增强,而高水平的集团管控将成为其继续前进的重要保障。民营企业集团大多数脱胎于小作坊、小加工企业,凭着创始人的聪明才智和敢闯敢干,逐步发展成行业中的佼佼者,许多民营企业集团经营范围涉及一、二、三产业,在全国各地都设立分子公司,有的在国外设立企业,成为全球性的公司。在民营企业刚成立的初期,一般不大重视企业管理,随着这些企业成为多元化民营企业集团,如果不重视集团管控,特别是集团财务管控,这将严重影响这些企业集团的发展,给中国民营企业集团的未来蒙上一层阴影。本文正是立足于此,选取多元化民营企业集团管控这一落脚点,探索民营企业集团管控规律。多元化民营企业集团管理有自己的很鲜明的特点,首先是"民营",这就需要充分发挥民营企业管理的高效;第二是多元化,这给企业集团管理带来难度,如何针对不同行业的公司进行有效地、相互促进的发展,是需要管理者着重考虑的。在民营企业集团发展过程中,有不少企业由于涉足多元化造成管理困难,资金压力陡增,往往陷于了财务危机,这其中如曾经的巨人集团等。因此,如何进行企业集团财务管控是多元化民营企业集团管理中的核心问题。本文着重通过海亮集团,这个比较典型的多元化民营企业集团为例,来阐述多元化民营企业集团的财务管控问题。本文包括六章,第一章说明本文论点提出的研究背景,研究的目的和意义,国内外文献综述,以及研究方法和创新之处;第二章是文章理论部分,包括有关集团财务管控的基本概念和基本理论,为接下来的叙述打下理论基础;第三章就我国目前多元化民营企业集团管控的现状进行了分析,列举了存在的一些普遍问题,然后针对这些问题进行了原因分析,为解决这些问题和总结多元化民营企业集团的管控体系做好铺垫;第四章是海亮集团案例分析,介绍了海亮集团发展状况、产业规模,着重对其集团财务管控进行了分析,指出了海亮集团在集团财务管控中取得的成绩,同时,就其存在的问题做了一一阐述;第五章论述了多元化民营企业集团管控体系的构建。针对现阶段多元化民营企业集团财务管控出现的问题,结合海亮集团案例,对我国多元化民营企业集团财务管控体系的构建和完善提出建议,提出构建多元化民营企业集团财务管控体系要坚持三项原则和落实七项具体措施,这样才能为多元化民营企业集团管控做好保驾护航;第六章是总结和展望,对本文的论述过程做了简单总结,观点进行了归纳。阐述做好多元化民营企业集团财务管控需要多方面因素配合,包括领导重视、全员参与、企业文化建设和集团信息化水平等等,针对海亮集团中目前存在的集团财务管控问题需要集团领导高度重视,结合本文中提出的建议,有步骤地去改进、完善和提高。多元化民营企业的发展是我国经济深化改革中的重要一环。多元化民营企业集团财务管控是其集团管理的基石。本文的研究为多元化民营企业集团的财务管控提供了参考意见,具有现实意义;在理论上本文就我国多元化民营企业集团的财务管控做出了创新,具有一定的文献补充意义。
[Abstract]:Since the reform and opening up, China private enterprises has made rapid economic development, grow with each passing day in China's economic weight, become an integral part of our national economy, in promoting regional economic development, technological innovation, increase employment, increase tax and environmental protection increasingly plays an indispensable role in China. The development of the private economy. The private enterprise group in the private economy is the most beautiful color in.2016 top five hundred private enterprises in the list shows that five hundred strong revenues exceeded 10 billion, which shows that China's private enterprises group size has been raised to a new level, private enterprise's economic strength has been greatly enhanced, and the high level of the control group will become an important guarantee for the continued advance. Most of the private enterprise group originated from small workshops, small processing enterprises, with smart and wisdom of the founder Daring, gradually developed into a leader in the industry, many private enterprises involved in the business of one, two, three industry, set up subsidiaries in the country, have set up enterprises in foreign countries, a global company. The newly established early in the private enterprises, like a little attention to enterprise management, as these enterprises become diversified private enterprise, if not pay attention to the control group, especially in the group's financial control, which will seriously affect the development of these enterprise groups, to Chinese private enterprise in the future to cast a shadow. This paper is based on this selection of diversified private enterprise group control this foothold, explore the private enterprise group control law. Private enterprise has its own diversified management the very distinctive features, the first is "private", which need to give full play to the high efficiency management of private enterprises; diversification is the second. For enterprise management difficult, according to different companies effectively, promote mutual development, is the need of management are considered. In the private enterprise in the development process, there are many companies involved in the diversification due to resulting difficulties, financial pressures, often in the financial crisis, which was the giant group. So how is the core problem of enterprise group financial control diversified private enterprise management. This article focuses on the Hailiang group, the typical diversified private enterprise group as an example, to explain the financial control problem of diversified private groups. This paper includes six chapters, the first chapter explains the research background of this point, purpose and the significance of the research, literature review, and research methods and innovations; the second chapter is the theory part of this paper, including the The basic concept and basic theory of group financial control, for the rest of the narrative theory foundation; the third chapter on the current situation of China's diversified private enterprise group control are analyzed, and enumerates the existing problems, and then analyzes the reasons for these problems, in order to pave the way to solve these problems and summarize the diversification of private enterprises control system; the fourth chapter is the analysis of Hailiang group case, introduces the development status of the sea bright group, the scale of industry, focusing on the group's financial control are analyzed, pointed out that the sea bright group in the group's financial control in performance, at the same time, the problems were elaborated; the fifth chapter discusses the construction of diversified private enterprise group control system. Aiming at the diversification of private enterprise financial control problems at the present stage, combined with Hailiang group cases in China The construction and put forward suggestions for perfecting the diversified private enterprise group financial control system, proposed building a diversified private enterprise group financial control system should adhere to the three principles and the implementation of the seven measures, so as to the diversified private enterprise group control to escort; the sixth chapter is summary and prospect, discusses the process of this paper makes a simple summary of views this completes the induction. The diversification of financial management of private enterprise group needs many factors, including leadership, full participation, enterprise culture construction and the group informatization level and so on, the sea bright group financial control problems in the group to group leadership attaches great importance to, combined with the proposed steps to improve and perfect and improve the development of private enterprises. The diversification of China's economic reform is an important part of the diversification. Financial management of private enterprise is the cornerstone of the group management. This study provides a reference for the diversification of private enterprise group financial control, has the practical significance in theory in this paper; the diversification of China's private enterprise group financial control makes innovation, has certain significance of literature.

【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.32

【参考文献】